Shri Gauri Shankar Sahu, Jamshedpur V. ITO, Jamshedpur

ITA 47/RAN/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0003 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY PAL
• Keywords: Set aside
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI SMC BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO.47/RAN/2016 ASSESSMENT YEAR : 2010 - 2011 SHRI GAURI SHANKAR SAHU, SABJI MANDI SAKCHI, JAMSHEDPUR VS. ITO, 1(4), JAMSHEDPUR PAN/GIR NO. ATHPS 2921 A (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY PAL , DR DATE OF HEARING : 6 /12/ 2016 DATE OF PRONOUNCEMENT : 6 /12/ 2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF CIT(A) - JAMSHEDPUR , DATED 27.11.2015 , FOR THE ASSESSMENT YEAR 2010 - 2011 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. THAT THE LD CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL WHEN THERE WERE NO PROPER SERVICE OF NOTICES. 2. THAT THE LD CIT(A) SHOULD HAVE PASSED THE ORDER ON CONSIDERING THE FACT OF THE CASE. WITHOUT PREJUDICE TO THE ABOVE: 2 ITA NO.47/RAN/2016 ASSESSMENT YEAR :2010 - 2011 THE CONCEALED INCOME DETERMINED BY THE AO CONFIRMED BY CIT(A) IS SUFFICIENT TO COVER THE HOUSEHOLD EXPENSES AS THERE IS NO INCREASE IN ASSETS. 3. THE LD CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE ESTIMATED INCOME OF COMMISSION OF RS.3,64,790/ - (AS SUPPRESSED COMMISSION). 34THAT THE ASSESSEE HAS OWN BUILDING & SHOWN HOUSE PROPERTY INCOME OF RS.54,000/ - BUT THE AO ESTIMATE IT AS INCOME FROM UNDISCLOSE D SOURCE WHICH IS CONFIRMED BY THE CIT(A) IT AMOUNTS TO DOUBLE ADDITION. 5. THE CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE ESTIMATED HOUSEHOLD EXPENSES AT RS.1,80,000/ - WHEN THERE IS NO BOOKS OF ACCOUNTS. 3. N OTICE OF HEARING DATED 17.11.2016 WAS SENT TO T HE APPELLANT - ASSESSEE BY RPAD BUT NONE APPEARED WHEN THE CASE WAS CALLED FOR HEARING. THE BENCH WAS OF THE VIEW THAT THE APPEAL OF THE ASSESSEE CAN BE DISPOSED OF WITHOUT THE ASSISTANCE OF THE ASSESSEE. HENC E, THE BENCH PROCEEDED TO HEAR THE APPEAL AND DISPOSE OF THE SAME AFTER CONSIDERING THE SUBMISSION OF LD D.R. AND MATERIALS AVAILABLE ON RECORD. 4. LD D.R. RELIED ON THE ORDERS OF LOWER AUTHORITIES. 5. AFTER GOING THROUGH THE ORDERS OF LOWER AUTHORITIES AND MATERIALS ON RECORD, I FIND THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD CIT(A) AS THE ASSESSEE FAILED TO COMPLY WITH THE NOTICE OF HEARING ON 16.9.2015, 6.10.2015 & 5.11.2015. I FIND FROM THE ORDER OF THE LD CIT (A) THAT HE HAS STATED THAT HE HAD ISSUED NOTICE S FIXING THE HEARING ON 16. 9.2015, 6.10.2015 & 5.11.2015 ON WHICH DATES, THE ASSESSEE FAILED TO PUT IN APPEARANCE BEFORE HIM. I FIND THAT THERE IS NO MENTION IN THE ORDER OF LD CIT (A) THAT THE NOTICES OF HEARING FIXING ON THE AFOREMENTIONED 3 ITA NO.47/RAN/2016 ASSESSMENT YEAR :2010 - 2011 DATES WERE SERVED ON THE ASSESSEE. IN A BSENCE OF THE SAME, I FIND THAT LD CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSE FAILED TO COMPLY WITH THE NOTICE S OF HEARING ON THE FIXED DATES. I, THEREFORE, SET ASIDE THE ORDER OF LD CIT(A) AND RESTOR E THE MATTER BACK TO THE FILE OF THE LD CIT(A) TO RE - ADJUDICATE THE APPEAL AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRO NOUNCED IN THE OPEN COURT ON 6 /12/2016 IN THE PRESENCE OF PARTIES. SD/ - (N.S SAINI) A CCOUNTANT MEMBER RANCHI ; DATED 6 /12 /2016 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PS, ITAT, CAMP AT RANCHI 1. THE APPELLANT : SHRI GAURI SHANKAR SAHU, SABJI MANDI SAKCHI, JAMSHEDPUR 2. THE RESPONDENT. ITO, 1(4), JAMSHEDPUR 3. THE CIT(A) JAMSHEDPUR 4. CIT , JAMSHEDPUR 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//